HomeMy WebLinkAboutORDINANCES-2010-080-O-1080-0-10
Effective Date: December 17, 2010 10/26/10
• 80-0-10
AN ORDINANCE
Amending Section 3-2-17-2 of the Evanston City Code,
"Tax Imposed (Motor Fuel Tax)"
NOW BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF EVANSTON, COOK COUNTY, ILLINOIS:
SECTION 1: That Sub -Section 2, "Tax Imposed", of Title 3,
"Business Regulations", Chapter 2, "Municipal Occupation Taxes", Section 17,
"Motor Fuel Tax", of the Evanston City Code of 1979, as amended, is hereby
further amended to read as follows:
3-2-17-2: TAX IMPOSED:
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A tax is hereby imposed on the retail sale of motor fuel in the City at the rate of
four cents ($0.04) per gallon. Such tax is to be paid by the purchaser, and
nothing in this Section shall be construed to impose the tax upon the occupation
of selling motor fuel. The ultimate incidence of and liability for payment of said tax
shall be borne by the purchaser: It shall be deemed a violation of this Section for
a seller of motor fuel at retail to fail to add the tax imposed herein to the sale
price of motor fuel or to otherwise absorb such tax. The tax shall be in addition to
any and all other taxes.
SECTION 2: That all ordinances or parts of ordinances in conflict
herewith are hereby repealed.
SECTION 3: That if any provision of this Ordinance 80-0-10 or
application thereof to any person or circumstance is held unconstitutional or
otherwise invalid, such invalidity shall not affect other provisions or applications
of this Ordinance 80-0-10 that can be given effect without the invalid application
0 or provision, and each invalid application of this Ordinance is severable.
SECTION 4: That this Ordinance shall be in full force and effect
from and after its passage, approval, and publication in the manner provided by
law.
Introduce&, fl"LQ,I'11btf 3 12010 Approved:
Adopts 4_�t,j1'1,kX 9 a , 2010
Eliz#eth Tisdahl, Mayor
Attest:�:� Approved as to form:
-Rodney Gye(ne, City Clerk W. Grant Farrar
Corporation Counsel
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